Goldwater Institute

Senator Barry Goldwater best articulated his legislative mission when he said, "If I should be attacked for neglecting my constituents 'interests,' I shall reply that I was informed that their main interest is liberty."

The object of tax reform must be to decrease the tax burden on Arizonans and to end a system that punishes savings and investment. The Governor's Citizens Finance Review Commission has been tasked with examining the state's tax system and proposing changes. Although some of the commission's principles are laudable, others are based on the notion that the current system collects too little revenue. Policymakers should focus on reforms that make Arizona's tax code simple, fair, neutral, and regionally competitive. Three comprehensive reform options fulfill those criteria:

At a time when every dollar counts, appropriation decisions must be based on fact, not fiction-no matter how noble the fiction. Arizona's taxpayers subsidize the estimated 6.8 percent of residents enrolled in the state's two-year and four-year colleges and universities. Taxpayers also subsidize the one-third of enrollees who are nonresidents. What is the return on this investment?

Excess spending, not a revenue shortage, has created Arizona's mounting budget shortfall. During the 1990s, the legislature spent two of every three dollars in new revenue, and sent only one dollar in new revenue back to taxpayers. In fact, general fund spending doubled between 1990 and 2000.

In a special election set for May 20, 2003, Scottsdale voters will determine whether the city should create a publicly run, municipal fire department, or continue its contract with Rural/Metro Corporation, the private company that has provided Scottsdale's fire service since 1951.